E/C.12/LIE/CO/2-3 (d) Adoption of the Liechtenstein Declaration in 2009, through which the State party committed to implementing global standards of transparency and exchange of information, as developed by the Organization for Economic Cooperation and Development, and the subsequent conclusion of 17 double taxation agreements and 27 tax information exchange agreements, in an effort to combat tax evasion schemes; (e) Adoption of the Children and Youth Law of 2009, comprising the principle of non-discrimination and the protection of children and teenagers from a violent upbringing; (f) Adoption of the Victims Assistance Act in 2007, pursuant to which the Victims Assistance Office was established in 2008, which provides counselling, medical, psychological, and financial assistance to victims of criminal offences and their family; (g) Revision of the Gender Equality Act in 2006 and 2011 pursuant to the incorporation of European Union directives concerning workplace discrimination and sexual harassment. C. Principal subjects of concern and recommendations National human rights institution 5. The Committee appreciates the establishment of the Liechtenstein Human Rights Association and the information about the election of its board members. However, owing to the limited information provided on the type of work carried out by the Association, it remains unclear whether it is mandated to receive complaints by individuals on alleged violations of the Covenant rights, and what the status of its recommendations will be (art. 1). 6. The Committee recommends that the State party ensure that the Human Rights Association enjoy a broad mandate to promote and protect human rights, including economic, social and cultural rights, in line with the principles relating to the status of national institutions for the promotion and protection of human rights (Paris Principles), and provide it with adequate financial and human resources. In that regard, the Committee encourages the State party in due course to seek the accreditation of the Association by the Subcommittee on Accreditation of the Global Alliance of National Human Rights Institutions. The Committee refers the State party to its general comment No. 10 (1998) on the role of national human rights institutions in the protection of economic, social and cultural rights. Official development assistance 7. The Committee regrets that the State party’s official development assistance falls below the internationally agreed commitment of 0.7 per cent of gross national income (GNI) and has decreased since 2012 (art. 2 (1)). 8. The Committee recommends that the State party progressively increase the level of its contribution to official development assistance, with a view to achieving the international commitment of 0.7 per cent of its GNI, and fully incorporate the rights contained in the Covenant in its development cooperation policy, including human rights impact assessment. International cooperation — maximum available resources 9. While commending the State party’s ongoing efforts to combat corruption, strive for transparency and avoid tax evasion schemes on an international scale, the Committee is, however, concerned about the potential impact of private foundations based in the State party on its efforts in combating tax evasion and abuse, and on the ability of other States parties to meet their obligations to mobilize the maximum available resources for the implementation of economic, social and cultural rights (art. 2 (1)). 10. The Committee recommends that the State party continue strengthening its measures to combat tax evasion and tax abuse, including by ensuring that private foundations are subject to the necessary regulations, in order to contribute to the 2